https://www.taxtmi.com/caselaws?id=350029 The Tribunal ruled in favor of the appellant, allowing the appeal for the refund claim of accumulated credit under Rule 5 of the CENVAT Credit Rules, 2004. The Tribunal held that the appellant's activities constituted part of the manufacturing process, entitling them to deemed credit under the notification. Even if the activities did not individually amount to manufacture, the refund could not be denied based on legal precedents. The Tribunal overturned the previous rejections and granted the appellant's appeal on 27.10.2017. en-us Fri, 27 Oct 2017 00:00:00 +0530 Tue, 05 Dec 2017 14:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350029 The Tribunal ruled in favor of the appellant, allowing the appeal for the refund claim of accumulated credit under Rule 5 of the CENVAT Credit Rules, 2004. The Tribunal held that the appellant's activities constituted part of the manufacturing process, entitling them to deemed credit under the notification. Even if the activities did not individually amount to manufacture, the refund could not be denied based on legal precedents. The Tribunal overturned the previous rejections and granted the appellant's appeal on 27.10.2017. Case-Laws Central Excise Fri, 27 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350029